Maria, Moisello Anna - In: Annals of Faculty of Economics 1 (2012) 1, pp. 533-547
to switch from the cost measurement logic to the cost management one, adopting target costing methodology. The target … Based Costing (ABC) application to target costing process. So: - it analyzes target costing logic and phases, basing on a … - that effectively supports target costing process in the cost measurement phase (drifting cost determination) and in the …